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n Tax Breaks Newsletter - Allocating a 'fair price' to the sale of a business : from the courts

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Abstract

In a recent case before the Tax Court in Cape Town, the issue of allocating a purchase price in the sale of a business was considered. The allocation of the purchase price for a business can, amongst other things, have significant tax implications for the parties. SARS therefore often takes an interest in how such allocations are made.

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/content/montb/2009/287/EJC78602
2009-12-01
2016-12-08
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